1994年以后,我国实行了新的税收征管体制。经过多年的运行,税收法制建设不断积累完善健全,已经步入了健康发展的轨道。现行税收法规政策为我国经济建设与发展起到了积极的推动促进作用。同任何事物一样,矛盾的双方总会有其相反的一面,作为税收政策法规在建立健全的过程中也存在一些弊端及不完善的一面。文章指出了一些亟待解决的问题,并提出了建议。 Since 1994, China has introduced a new tax collection and management system. After many years of operation, the tax legal system has been constantly improving and perfecting and has entered a healthy development track. The current tax regulations and policies have played an active role of promoting and promoting China’s economic construction and development. As with anything, both parties to the conflict will always have the opposite side. As the tax policies and regulations have some defects and imperfections in establishing and perfecting the process. The article pointed out some problems to be solved and put forward suggestions.